Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

295.0000 GROSS RECEIPTS

Annotation 295.0435

(a) GENERAL

295.0435 Replicas of Original Artwork. A firm purchased bronze plaques created by an internationally known artist. It plans to make reproductions of the plaques for sales to "sponsors" who will donate them to schools. Although these reproductions are "works of art", they do not qualify for the exemption from tax, as "original works of art," provided by Revenue and Taxation Code section 6365. The exemption is limited to the original artwork itself and does not apply to reproductions. As such, the gross receipts from the sales of these replicas, are subject to tax. 11/9/89.